Insurance Ordinance

(1)
The Authority must, as soon as practicable after the end of each financial
                year, provide an auditor for audit with the financial statements prepared for the
                year under
section 5D
.
(2)
The auditor
must—
(a)
prepare a report on those financial statements; and
(b)
send the report to the Authority.
(3)
The report must include a statement as to whether, in the opinion of the
                auditor, the financial statements give a true and fair view
of—
(a)
the state of affairs of the Authority as at the end of the financial year;
                    and
(b)
the results of the operations and cash flows of the Authority in that
                    year.
(4)
The Authority must, as soon as practicable after receiving the report, provide
                the Financial Secretary with a copy of the report and of the related financial
                statements.
(5)
The Financial Secretary must lay a copy of the report and of the related
                financial statements on the table of the Legislative
                Council.